What defines share capital, and how does it contribute within Austria?

The funds raised by a company through the issuance of shares to shareholders, known as “share capital”, play a crucial role in providing financial resources for business operations and growth, as well as representing ownership in the company. Different legal entity types in Austria, like Private Company Limited by Shares (GmbH), Public Limited Company (AG), Branch Office, and Holding Company, have specific share capital requirements that are designed to fit their individual structure and goals.